What is the equivalent of Section 80C in the Income Tax Act 2025?

Section 80C of the Income Tax Act 1961 corresponds to Section 123 in the new Income Tax Act 2025.

What is the new section for 44AD (Presumptive Taxation) in IT Act 2025?

Section 44AD of the Income Tax Act 1961 corresponds to Section 58 in the new Income Tax Act 2025.

What is Section 115BAC (New Tax Regime) in the Income Tax Act 2025?

Section 115BAC of the Income Tax Act 1961 corresponds to Section 202 in the new Income Tax Act 2025.

When does the Income Tax Act 2025 come into effect?

The Income Tax Act 2025 is set to come into effect from 1st April 2026, applicable for the tax year 2026-27 onwards.

IT Act 1961 to 2025 Section Mapper – Free Tool for CAs

Enter a section number to find its mapping e.g. 80C, 44AD, 115BAC, 10(10) / to focus Esc to clear

Most-searched mappings

Here are some of the most searched acts and their corresponding sections from the new Income Tax Act 2025.

IT Act 1961 Section	Description	IT Act 2025 Section
80C	Deductions – Life insurance, PPF, ELSS, etc.	123
80D	Deduction for medical insurance premium	124
44AD	Presumptive taxation for small businesses	58
44ADA	Presumptive taxation for professionals	59
115BAC	New tax regime for individuals/HUF	202
10(10D)	Exemption for life insurance maturity proceeds	11(2)(f)
194C	TDS on payment to contractors	393
194H	TDS on commission or brokerage	394
194J	TDS on professional or technical fees	396
148	Issue of notice for income escaping assessment	279
271(1)(c)	Penalty for concealment of income	462
139	Filing of return of income	263
234A	Interest for late filing of return	432
234B	Interest for default in advance tax	433
234C	Interest for deferment of advance tax	434

From Old Section to New Reference, Here's How You Can Use the KDK Income Tax Act Mapper in 3 Steps

Step 1 — Enter what you know Type any section number from the Income Tax Act 1961. The tool handles all formats: bare numbers like 80C, sub-sections like 139(1), composite references like 10(13A), and TDS sections like 194A.

Step 2 — Get the answer instantly Results load in under three seconds — no spinner, no refresh, no login prompt. You'll see the new section or clause number, the topic heading as it appears in the 2025 Act, and a plain-English note on whether anything substantively changed.

Step 3 — Export for your files Download a PDF or Excel summary of any result. Use it to update your working papers, brief your team, or keep in your client file as an audit trail for the transition year.

The full database covers all 819 sections of the 1961 Act mapped to the 536-section structure of the Income Tax Act 2025, effective April 1, 2026.

Frequently Asked Questions

Common questions from CAs about the section transition

How many sections changed in the new Income Tax Act 2025?

The new Act consolidates the 1961 Act's 819 sections into 536. While most of the substantive tax law is unchanged, every section has been renumbered, and many have been restructured or merged. The changes are almost entirely cosmetic — renumbering and simplification of language — but the new addresses are what practitioners need to know for filing, drafting, and advising from April 1, 2026 onwards.

Does the new numbering affect my software, templates, or working papers?

Yes, eventually. Any internal documents, notice templates, software workflows, or client letters that reference section numbers will need updating for AY 2026-27 onwards. The KDK Mapper is designed specifically to help you build that cross-reference quickly. Export the full table to use as a master reference for your practice.

Is the substantive law different, or just the numbering?

Largely just the numbering and language simplification. The Income Tax Act 2025 was introduced as a simplification exercise — the CBDT's stated objective was to reduce complexity without changing policy. Most thresholds, rates, eligibility conditions, and deadlines carry over unchanged. Where a section has changed substantively, the KDK Mapper will note it in the result.

What if I search for a section that's been abolished or merged?

The mapper will tell you. Where a 1961 Act section was merged into another provision, deleted, or restructured, the result will indicate this with an explanation — not just an empty result.

Is this tool accurate? How is the data maintained?

The mapping database is built and maintained by KDK Software's in-house tax research team, the same team behind Spectrum — the tax compliance software used to file 6 million+ returns annually. We cross-reference against the official Income Tax Act 2025 gazette notification and update the tool as any clarifications or corrections are issued by the CBDT.

Can I use this on my phone during a client meeting?

Yes. The tool is fully responsive on Android and iOS. The result loads without a page refresh, so it works reliably even on a slower mobile connection.

Handle everything the new Act throws at your practice — automatically

The section mapper gets you oriented. But if your practice is filing dozens or hundreds of returns under the new Act, you need your software to handle the transition for you — automatically applying new section references, updated forms, and revised computation logic from day one.

Spectrum Cloud by KDK does exactly that.

Spectrum is already updated for the Income Tax Act 2025, effective April 1, 2026. It handles ITR filing, TDS, GST, and notices, all integrated, Tally-synced, and managed through a single client portal. Over 20 years, 6 million+ returns filed. Trusted by solo CAs and national firms alike.

"Switching to Spectrum for AY 2026-27 is the simplest way to make sure the new Act numbering never holds your practice back."

Income Tax Act 2025 to Income Tax Act 1961 Section Mapper

Most-searched mappings

From Old Section to New Reference, Here's How You Can Use the KDK Income Tax Act Mapper in 3 Steps

Frequently Asked Questions

How many sections changed in the new Income Tax Act 2025?

Does the new numbering affect my software, templates, or working papers?

Is the substantive law different, or just the numbering?

What if I search for a section that's been abolished or merged?

Is this tool accurate? How is the data maintained?

Can I use this on my phone during a client meeting?

Handle everything the new Act throws at your practice — automatically

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